New Zealand Acts

BURIAL AND CREMATION ACT 1964 - SECT 29

29 Accounting records must be kept

1 Trustees must ensure that there are kept at all times accounting records that—

a) correctly record the transactions of the trustees; and

b) will enable the trustees to ensure that the financial statements of the trustees comply with this Act; and

c) will enable the financial statements of the trustees to be readily and properly audited.

2 Trustees must establish and maintain a satisfactory system of control of those accounting records.

3 The accounting records must be kept—

a) in written form in English; or

b) in a form or manner in which they are easily accessible and convertible into written form in English.

History: Section 29: replaced, on 1 April 2014, by section 125 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).